Websub-section (2) or sub-section (3) or sub-section (4), the time of supply shall–– (a) in a case where a periodical return has to be filed, be the date on which such return is to be filed; or (b) in any other case, be the date on which the tax is paid. (6) The time of supply to the extent it relates to an addition in the value of supply by WebCOMMISSIONER OF CGST AND CENTRAL EXCISE ... assessee on caveat would read Section 65 (12) of the Finance Act, 1994 to point out ... The counsel would next advert to paragraph 3.1.12 of the ...
Section 12 of CGST Act 2024: Time of supply of goods
Web11 Apr 2024 · Section 67 (1) of the Act employs the expression “has reason to believe”. The Hon’ble Supreme Court in Income Tax Officer, Calcutta and Ors. vs. Lakhmani Mewal Das (1976) 3 SCC 757 held that the existence of the belief can be challenged by the assessee but not the sufficiency of reasons for the belief. Web8 Apr 2024 · (2) The proper officer shall issue the notice under sub-section (1) at least three months prior to the time limit specified in sub-section (10) for issuance of order. (3) Where a notice has been issued for any period under sub-section (1), the proper officer may serve a statement, containing the details of tax not paid or short paid or ... fog anchor god of war
Letterhead Format As Per Companies Act, 2013 - taxguru.in
Web25 Mar 2024 · According to sub-section (3) of section 18 of the CGST Act, “Where there is a change in the constitution of a registered person on account of the sale, merger, … Web24 Feb 2024 · Section 9(5) of the CGST Act states that if a service provider uses an e-commerce operator to provide specified services, the reverse charge will apply to the e … Web31 Mar 2024 · According to Section 12 of Integrated Goods and Service Tax Act, 2024: The provisions of this section shall apply to determine the place of supply of services where … fog and crimes